Tax Rebate Programs

Step 1: Check your eligibility

You may qualify for a $102 Water Account rebate and/or an $80 Property Tax rebate if:

• You receive the Federal Guaranteed Income Supplement (GIS) or Ontario Disability Support Program (ODSP).
• You live at the property as a registered water account holder or property owner in Niagara Falls.
• One rebate per household. GIS and ODSP rebates cannot be combined.

Step 2: Apply

• When to apply:  Apply between August 1 and October 31, 2025.
• Complete the application: The application will be available from August 1, 2025 to October 31, 2025.
• Documents you will need: 
  • Proof of address (e.g., driver’s license or utility bill)
  • Proof of Guaranteed Income Supplement: 2024 entitlement letter from Service Canada. Your Letter of Entitlement is mailed to you by Revenue Canada in July of each year. You can visit your Canada.ca My Service Account to access this information. The City of Niagara Falls is not authorized to retrieve this information on your behalf
  • Proof of Ontario Disability Support Program ODSP: 2024 confirmation letter from your caseworker.

Step 3:  Submit your application

Submit your completed application and documents:

• In person at City Hall, 4310 Queen Street, or MacBain Community Centre, 7150 Montrose Road
• By drop-box outside City Hall or MacBain Community Centre (label envelope "Water/Property Tax Rebate") · By email to [email protected]
• By mail to: City Hall c/o Water/Tax Rebate Program 4310 Queen Street, P.O. Box 1023, Niagara Falls, ON L2E 6X5

Step 4:  Check you received your rebate

Your rebate will appear as a credit on your water account by the end of 2025 under the "adjustment" line.

Step 1: Check your eligibility

Charities are eligible for reduced property taxes. Current legislation requires the City Council to rebate a minimum of 40% of the total property taxes payable by a charity. It also allows rebates of between 0% and 100% to organizations deemed to be similar to a charity.

If all eligibility requirements are met, the following rebates will be provided:

• Navy Leagues as defined under section 6 of the Assessment Act – 100% of taxes paid
• Legions and other similar organizations as defined under section 6.1 of the Assessment Act – 100% of taxes paid
• All other eligible charities as defined in subsection 248 (1) of the Income Tax Act and have a registration number issued by the Canada Customs and Revenue Agency – 40% of taxes paid

Step 2: Apply

• Complete the application form for tax rebates for charitable organizations. Applications will be accepted between Jan. 1 of the tax year and Feb. 28 of the following year for rebates for the current taxation year. The form includes a section explaining what evidence you need to provide.
• Submit the form and required evidence by email or mail to:

City of Niagara Falls
Finance Department - Attention City Treasurer
4310 Queen Street
P.O. Box 1023
Niagara Falls, ON L2E 6X5

Email:  [email protected] 

For more information, please contact the Finance Department at 905-356-7521 ext. 4400.

Applications under Section 357: Property Tax Refunds

Property owners can apply for a property tax refund under Section 357 of the Municipal Act, 2001 for the following reasons:

• The property is no longer taxed at its current rate
• The property became exempt from taxes
• Fire/demolition of the property
• Removal of a mobile unit
• Overcharges caused by a clerical or factual error (not an assessment judgment)
• Repairs or renovations prevent normal use of the land for at least three months

The property tax refund application can be made during or for the entire year. It must be made no later than February 28 of the year following the taxation year to which it relates.

Please ensure you apply for only one section of the application and include all applicable information from the document checklist.

For assistance, call the Finance Department at 905-356-7521 ext. 4214.

Appeals for sickness or extreme poverty

City Council has authorized the Assessment Review Board (ARB) to handle appeals for tax relief due to sickness or extreme poverty, as outlined in By-law 2021-54.

For more details or forms:

• Municipal Act Appeals
• Assessment Review Board Tax Relief due to Sickness or Extreme Poverty Information Package
• Municipal Act Application / Appeal - Sickness or Poverty Application Form

Contact the ARB at 1-866-448-2248. Applications must be submitted by February 28 of the following year to which the application relates.

For assistance, call the Finance Department at 905-356-7521 ext. 4214.

Application under Section 358: Adjustment due to a factual error

Property owners can apply under Section 358 of the Municipal Act, 2001, for a tax refund if there is a clerical or factual error in the assessment roll (not an assessment judgment). This applies to overcharges for up to two years prior to the application year.

For assistance, call the Finance Department at 905-356-7521 ext. 4214.

The Region of Niagara has a Senior or Persons with Disabilities property tax deferral program. If you are 65 or older or a low-income person with a disability and own your home in Niagara, you might qualify to postpone some or all of your yearly property tax increases. It is important to note this is not a rebate program but rather a deferral to pay a portion of your property taxes at a later date.

Step 1:  Check your eligibility

Who can apply:

• Seniors aged 65+ who receive the monthly Guaranteed Income Supplement under Part II of the Old Age Security Act (Canada), or
• Individuals with a disability who receive ongoing benefits from the Ontario Disability Support Program.

Ownership/Occupancy:

• You must own and live in the property as your principal residence in Niagara.
• You must have owned a home in Niagara for at least one year before applying.

Tax account requirements:

• The deferral only applies to current taxes, not past-due amounts.
• Your property taxes must be up to date to remain eligible.
• Applications must be received annually.
• The deferral amount is for a year-over-year increase in property taxes that exceeds $200.00
• A tax reduction from an assessment appeal may change the deferral amount.

Step 2:  Apply

• Submit your application by February 28 of the following year.
• Review and complete the Application for Deferral of Property Taxes
• Submit the application form by email or mail to:

City of Niagara Falls
Finance Department - Attention City Treasurer
4310 Queen Street
P.O. Box 1023
Niagara Falls, ON L2E 6X5

Email:  [email protected] 

If you’re a low to moderate-income senior, you may be eligible for up to $500 back on your property taxes.

Visit the Government of Ontario website for more eligibility information and instructions on how to apply through your annual tax return.

• Government of Ontario – Senior Homeowner’s Property Tax Grant

The Government of Ontario supports agriculture through farm tax incentive programs.

• MPAC - Learn about qualifying for Farm Tax Incentive Programs
• Agricorp - Farm Property Class Tax Rate Program

• Assessment Act
• Government of Ontario – Senior’s Homeowner’s Property Tax Grant
• Income Tax Act
• Municipal Property Assessment Corporation (MPAC)
• Niagara Region – Tax Relief Programs and application forms